TITLE GENERAL PROVISIONS.

Transcription

1 TITLE GENERAL PROVISIONS NAME OF CODE. The ordinances contained in this code and all ordinances of a general nature hereafter adopted and inserted herein and all amendments, additions and changes thereto shall be part of this code and shall be known and cited as the "Revised Ordinances of Vineyard Town " REPEAL OF EXISTING ORDINANCES. A. So far as the provisions of these Revised Ordinances are the same as those of previously existing ordinances, they shall be construed as continuations thereof. All ordinances and resolutions of this Town heretofore in force, except such as are of a private, local or temporary nature including franchises, grants, dedications, bond issues, elections impact fee enactments and special levies for local assessments, hereby are repealed.. B. The fees or charges established by the ordinances repealed by this code of revised ordinances shall remain in effect until subsequently changed by ordinance or resolution, except that the fees and charges established by this code of revised ordinances shall prevail in the event of a conflict EFFECT OF REPEALING ORDINANCES. The repeal of the ordinances as provided in section 1-002, shall not affect any debt or fee which is accrued, any duty imposed, any penalty incurred, nor any action or proceeding commenced under or by virtue of the ordinances repealed or the term of office of any person holding office at the time these ordinances take effect; nor shall the repeal of any ordinance have the effect of reviving any ordinance heretofore repealed or superseded EFFECTIVE DATE. These Revised Ordinances shall become effective June 10, DEFINITION AND RULES OF CONSTRUCTION. In the construction of the ordinances of this Town, the following rules and definitions shall be observed and applied unless such construction would be inconsistent with the manifest intent of these ordinances: A. General rule. All words and phrases shall be construed and understood according to the common use and understanding of the language; the technical words and phrases and such other words and phrases as may have acquired a particular meaning in law shall be construed and understood according to such particular meaning.

2 B. Gender - singular and plural. Unless otherwise indicated from the context of the ordinance, all words used in the singular shall include the plural and all words used in the masculine gender shall extend to and apply to the feminine gender. C. Person. The term "person" includes all individuals both male and female, any governmental agency, corporation, partnership, association, company, and every other form of organization whether formed voluntarily or involuntarily. D. Tenses. The use of any verb in the present tense shall include the future and past tense when applicable. E Highway - Road. The terms "highway" and "road" include public bridges, and may be equivalent to the words "county way," "county road," "common road," and "state road." F. Street. The term "street" includes alleys, lanes, courts, boulevards, public ways, public squares, public places, sidewalks, gutters and culverts, crosswalks, and intersections. G. Business. The term "business" includes any trade, profession, calling, activity, operation or enterprise for which a license is required by any ordinance of this Town. H. License. The term "license" includes any certificate or license issued by this Town. I. Property. The term "property" includes both real and personal property. J. Owner. The term "owner" applied to a building or land shall include any part owner, joint owner, tenant in common, joint tenant or leasee of a whole or part of such building or land. K. Tenant - Occupant. The term "tenant" or "occupant" applied to a building or land shall apply to any person who occupies all or any part of such building or land either alone or with others. L. Reasonable time. In all cases where any ordinance requires that an act be done in a reasonable time or that reasonable notice be given, such reasonable time for such notice shall be deemed to mean such time as may be necessary for the expeditious performance of such duty or compliance with such notice. M. Time - how computed. The time within which an act is to be done as provided in any ordinance or in any resolution or order of this Town, when expressed in days, shall be determined by excluding the first day and including the last day, except if the last day be a Sunday or a holiday, then the last day shall be the day next

3 following such Sunday or holiday which is not a Sunday or holiday. When time is expressed in hours, Sunday and all holidays shall be excluded. N. Week. The word "week" shall be construed to mean any seven-day period. O. Location. Whenever any act, conduct or offense is prohibited or required and no reference is made to location, unless the context specifically indicates otherwise, the act, conduct, or offense prohibited or required shall be within the boundaries of this Town. P. Chief of police, Town marshal, town marshal or marshal. The terms "chief of police," "Town marshal," "town marshal" or "marshal" as used in this code all have the same meaning and may be used interchangeably and shall refer to the Utah County Sheriff s deputy assigned to work with the Town pursuant to the inter-local agreement between the town and Utah County Sheriff for police services.. Q. Municipality or Town. The words "municipality" or "Town" as used throughout this code means Vineyard Town. R. Governing Body. The word "governing body" as used throughout this code means the Town council of this Town. S. Offense. Offense means any act, action, or conduct prohibited by this code or the failure to perform any acts required in this code. T. Officer or Officials. The terms "officer" or "official" as used in this code mean any elected or appointed person employed by the Town unless the context clearly indicates otherwise. U. Recorder. The term "recorder" means the individual appointed to act as the Town Clerk/ recorder of the Town CAPTIONS. The captions in this code immediately preceding each section are intended as mere captions to indicate the content of the section and shall not be deemed or taken to be part of the sections SEVERABILITY. It is hereby declared to be the intention of the Town council that the sections, paragraphs, sentences, clauses and phrases of this code are severable, and if any phrase, clause, sentence, paragraph or section of this code shall be declared unconstitutional or without effect by any final judgment or decree of a court of competent jurisdiction, such judgment or decree shall not affect any of the remaining phrases, clauses, sentences, paragraphs and sections of this code NUMBERING ORDINANCES.

4 A. The recorder shall, in so far as possible, assign all ordinances of a general nature adopted after these revised ordinances a number which shall conform to the numbering system used in this code and shall indicate upon the face of the ordinance the date adopted. B. The recorder shall keep all ordinances of a local, private or temporary nature, including franchises, grants, dedications, bond issues impact fees and tax levies, in a separate book of "Special Ordinances" properly indexed and organized according to date adopted. The first number of such an ordinance shall be the last two digits of the year the ordinance is adopted, followed by a dash which is followed by a number which shall be a sequential, ascending number indicating the order in which such special ordinance was adopted during the year. C. Failure to comply with this section shall not affect or render invalid any ordinance of this Town STATUTES OR CODES INCLUDED AND EXCLUDED. Any reference or citation to any statute shall not be interpreted or construed to include, incorporate or make the citation or statute part of this code unless the provisions of this code specifically include, incorporate, or make the citation or statute part of this code by reference or incorporation, and any such reference or citation not specifically included or incorporated may be changed, amended or deleted without publication on an order of the Town council. CHAPTER CONSTRUCTION OF PENALTIES. PART INTRODUCTORY PROVISIONS TO CONSTRUCTION OF CRIMES UNDER THIS CODE APPLICATION OF CODE - OFFENSE PRIOR TO EFFECTIVE DATE. A. The provision of this code shall govern the construction of, the punishment for, and the defense against any offense defined in this code or, except where otherwise specifically provided or the context otherwise requires, any offense defined outside this code; if the offense was committed after the effective date of this code. B. Any offense committed prior to the effective date of this code shall be governed by the ordinances of this Town existing at the time of commission thereof, except that a defense or limitation on punishment available under this code shall be available to any defendant tried or retried after the effective date. An offense under this code shall be deemed to have any committed prior to the effective date of this code if any of the elements of the offense occurred prior to the effective date.

5 PURPOSES AND PRINCIPLES OF CONSTRUCTION. The provisions of this code shall be construed in accordance with these general purposes to: A. Forbid and prevent the commission of offenses. B. Define adequately the conduct and mental state which constitute each offense and safeguard conduct that which without fault from condemnation as criminal. C. Prescribe penalties which are proportionate to the seriousness of offenses and which permit recognition of differences in rehabilitation possibilities among individual offenders. D. Prevent arbitrary or oppressive treatment of persons accused or convicted of offenses CRIMES ABOLISHED. No conduct is a crime or an offense unless made so by this code, or other ordinances or other applicable statute STRICT CONSTRUCTION RULE NOT APPLICABLE. The rule that a penal ordinance is to be strictly construed shall not apply to this code, or any of its provisions, or other ordinances of this Town. All provisions of this code and offenses defined by it shall be construed according to the fair import of their terms to promote justice and to affect the objects of the law and general purposes of Section PROCEDURE - GOVERNED BY STATE AND CONSTITUTIONAL PROVISIONS LIABILITY FOR CIVIL DAMAGES NOT AFFECTED. A. Except as otherwise provided, the procedure governing the accusation, prosecution, conviction, and punishment of offenders and offenses is not regulated by this code, but shall be in conformity with the laws of Utah and the Constitution of the United States. B. This code does not bar, suspend, or otherwise affect any rights to or liability for damages, penalty, forfeiture, impeachment, or other remedy authorized by law to be covered or enforced in a civil action, administrative proceeding, or otherwise, regardless of whether the conduct involved in the proceeding constitutes an offense defined in this code. PART JURISDICTION AND VENUE JURISDICTION OF OFFENSES. A. A person is subject to prosecution in this Town for an offense which he commits, while either within or outside the municipality, by his own conduct or that of another for which he is legally accountable, if:

6 1. The offense is committed either wholly or partly within the Town; or 2. The conduct outside this Town constitutes an attempt within this Town; or 3. The conduct outside this Town constitutes a conspiracy to commit an offense within this Town and an act in furtherance of the conspiracy occurs in this Town; or 4. The conduct within the Town constitutes an attempt, solicitation or conspiracy to commit in another jurisdiction an offense under this code and such other jurisdiction. B. An offense is committed partly within this Town if either the conduct which is an element of the offense, or the result which is such an element, occurs within this Town. C. An offense which is based on an omission to perform a duty imposed by this code is committed within this Town regardless of the location of the offender at the time of the omission. PART LIMITATION OF ACTIONS EMBEZZLEMENT OF PUBLIC MONEYS - FALSIFICATION OF PUBLIC RECORDS. A prosecution for embezzlement of public moneys or the falsification of public records may be commenced at any time MISDEMEANOR - ANY INFRACTION - COMMENCEMENT OF PROSECUTION. A. Except as otherwise provided in this part, prosecutions for other offenses are subject to the following periods of limitation: 1. A prosecution for a misdemeanor must be commenced within two years after it is committed; 2. A prosecution for any infraction must be commenced within one year after it is committed; B. The prosecution is commenced on the filing of a complaint or information.

7 FRAUD OR BREACH OF FIDUCIARY OBLIGATION - MISCONDUCT BY PUBLIC OFFICER OR EMPLOYEE. If the period prescribed in Section A has expired, a prosecution may nevertheless be commenced for: A. Any offense, a material element of which is either fraud or a breach of fiduciary obligation, within one year after discovery of the offense by an aggrieved party or by a person who has a legal duty to represent an aggrieved party and who is himself not a party to the offense, but in no case shall this provision extend beyond the period of limitation otherwise applicable by more than three years; and B. Any offense based on misconduct in office by a public officer or employee at any time during the term of the defendant's public office or the period of his public employment or within two years thereafter, but in no case shall this provision extend beyond the period of limitation otherwise applicable by more than three years DEFENDANT OUT OF STATE. The period of limitation does not run against any defendant during any period of time he is out of the state following the commission of an offense LESSER INCLUDED OFFENSE FOR WHICH PERIOD OF LIMITATIONS HAS RUN. Whenever a defendant is charged with an offense for which the period of limitations has not run and the defendant should be found guilty of a lesser offense for which the period of limitations has run, the finding of the lesser and included offense against which the statute of limitations has run shall not be a bar to punishment for the lesser offense. PART MULTIPLE PROSECUTION AND DOUBLE JEOPARDY - CRIMINAL JOINDER "SINGLE CRIMINAL EPISODE" DEFINED. In this code unless the context requires a different definition, "single criminal episode" means all conduct which is closely related in time and is incident to an attempt or an accomplishment of a single criminal objective. Nothing in this part shall be construed to limit or modify the joinder of offenses and defendants in criminal proceedings INCORPORATION BY REFERENCE OF PROVISIONS OF STATE CRIMINAL CODE. The provision of Utah Code Annotated 1953, Sections through , are hereby adopted as part of this code and incorporated herein by reference.

8 JOINDER OF OFFENSES AND DEFENDANTS. A. Two or more offenses under this code or the ordinances of this Town may be charged in the same citation or complaint in a separate count for each offense if the offenses charged are of the same or similar character or are based on the same act or transgression or on two or more acts or transactions connected together or constituting parts of a common scheme or plan. B. Two or more defendants may be charged in the same citation or complaint if they are alleged to have participated in the same act or transaction or in the same series of acts or transactions. Such defendants may be charged in one or more counts together or separately and all of the defendants need not be charged in each count. PART BURDEN OF PROOF INCORPORATION OF STATE CODE. The provisions of Utah Code Annotated 1953, Sections through , are hereby adopted and incorporated herein by reference. PART DEFINITIONS INCORPORATION OF STATE CODE. The provisions of Utah Code Annotated 1953, Section is hereby adopted and incorporated herein by reference. CHAPTER PRINCIPLES OF CRIMINAL RESPONSIBILITY. PART CULPABILITY GENERALLY INCORPORATION OF STATE CODE. The provisions of Utah Code Annotated 1953, Section through , are hereby adopted and incorporated herein by reference. PART CRIMINAL RESPONSIBILITY FOR CONDUCT OF ANOTHER INCORPORATION OF STATE CODE. The provisions of Utah Code Annotated 1953, Sections through , are hereby adopted as part of this code and incorporated herein by reference. PART DEFENSES TO CRIMINAL RESPONSIBILITY INCORPORATION OF STATE CODE. The provisions of Utah Code Annotated 1953, Sections through , hereby are adopted as part of the code and incorporated herein by reference.

9 PART JUSTIFICATION EXCLUDING CRIMINAL RESPONSIBILITY INCORPORATION OF STATE CODE. The provisions of Utah Code Annotated 1953, Sections through , are hereby adopted and incorporated herein by reference. CHAPTER PUNISHMENTS. PART CLASSIFICATION OF OFFENSES SENTENCING IN ACCORDANCE WITH CHAPTER. A. A person adjudged guilty of an offense under this code or the ordinances of this Town shall be sentenced in accordance with the provisions of this chapter. B. Ordinances enacted after the effective date of this code which involve an offense should be classified for sentencing purposes in accordance with this chapter, unless otherwise expressly provided DESIGNATION OF OFFENSES. Offenses are designated as misdemeanors or infractions MISDEMEANORS CLASSIFIED. A. Misdemeanors are classified into two categories: 1. Class B misdemeanors. 2. Class C misdemeanors. B. An offense designated as a misdemeanor or any act prohibited or declared to be unlawful in this code or in an ordinance of this Town when no other specification as to punishment or category is made, is a class B misdemeanor INFRACTIONS. A. Infractions are not classified. B. Any offense which is made an infraction in this code or other ordinances of this Town or which is expressly designated an infraction and any offense designated by this code or other ordinances of this Town which is not designated as a misdemeanor and for which no penalty is specified is an infraction CONTINUING VIOLATION. In all instances where the violation of these ordinances or any ordinance hereinafter enacted is a continuing violation, a separate

10 offense shall be deemed committed on each day during or on which the violation occurs or continues to occur. PART SENTENCING SENTENCES OR COMBINATION OF SENTENCES ALLOWED - CIVIL PENALTIES. Within the limits prescribed by this code, a court may sentence a person adjudged guilty of an offense to any one of the following sentences or a combination of such sentences: A. To pay a fine; or B. Reserved. C. To probation; or D. To imprisonment MISDEMEANOR CONVICTION - TERM OF IMPRISONMENT. A. In the case of a class B misdemeanor, for a term not exceeding six months; B. In the case of a class C misdemeanor, for a term not exceeding 90 days INFRACTION CONVICTION - FINE, FORFEITURE, AND DISQUALIFICATION. A. A person convicted of an infraction may not be imprisoned but may be subject to a fine, forfeiture or both. B. Whenever a person is convicted of an infraction and no punishment is specified, the person may be fined as for a class C misdemeanor. PART FINES AND SPECIAL SANCTIONS FINES OF PERSONS. A person who has been convicted of an offense may, in addition to any term of imprisonment imposed, be sentenced to pay a fine not to exceed $ when the conviction is of a class B or $ for a C misdemeanor or infraction FINES OF CORPORATIONS, ASSOCIATIONS, PARTERSHIPS, OR GOVERNMENTAL INSTRUMENTALITIES. The sentence to pay a fine, when imposed upon a corporation, association, partnership, or governmental instrumentality for an offense defined in this code or the ordinances of the Town or for any offense defined outside of this code over which this Town has jurisdiction, for which no special corporate fine is specified, shall be sentenced to pay an amount, fixed by the

11 court, not exceeding $ when the conviction is for a class B or $1,000 for a C misdemeanor or infraction. PART LIMITATIONS AND SPECIAL PROVISIONS ON SENTENCES INCORPORATION OF STATE CODE. The provisions of Utah Code Annotated 1953, through , are hereby adopted and incorporated herein by reference, as such limitations and special provisions on sentences apply to misdemeanors. CHAPTER ADMINISTRATIVE REMEDIES. PART HEARINGS REQUEST. Unless otherwise specifically provided in any ordinance of the Town or any code adopted by reference, a hearing before the Town council may be requested by any person: A. Who is denied or refused a permit or license by any officer, agent or employee of this Town. B. Whose permit or license is revoked, restricted, qualified, or limited from that for which it was first issued FORM OF REQUEST. The request for hearing must be made in writing to the mayor or recorder and made within 30 days following the date notice denying, refusing, revoking, qualifying, restricting or revoking the license or permit is mailed by the Town to the applicant or license holder at his address as it appears on the application or license PROCEDURE. A. Following receipt of a request for hearing, the Town council shall inform the person requesting a hearing of the time and place the hearing is to be held. B. At the hearing, the aggrieved party shall have the right to hear and examine any witnesses the Town may produce to support its decision and to present his own evidence in support of his contention. C. The Town council shall, within ten days following the conclusion of the hearing, in writing, inform the person who requested the hearing of the decision of the Town council NOT ADDITIONAL REMEDY. This part shall not be constructed so as to afford any aggrieved party more than one hearing before the Town council nor shall the hearing provided in this part apply to any criminal complaint or proceeding.

12 CHAPTER NO CIVIL LIABILITY NO LIABILITY ON Town. None of the provisions of this code shall create any civil liability on the Town, its officers or employees whether or not the code imposes mandatory or directional duties and whether or not the Town, its officers or employees perform or do not perform such duties.

13 TITLE RESERVED

14 TITLE MUNICIPAL GOVERNMENT. CHAPTER THE GOVERNING BODY LEGISLATIVE AND EXECUTIVE POWERS. The Town is organized and shall function under the five member council form of government as set forth in Part 4 of Chapter 3b of Title 10 of the Utah Code CHAPTER ELECTIONS OF GOVERNING BODY. Reserved CHAPTER MEETINGS, PROCEDURE AND CONDUCT - VOTING TIME, PLACE - EXCEPTIONS. The town council shall hold 2 regular meeting(s) which shall be held on the second and fourth Wednesdays of each month at the offices of the Town, which meeting(s) shall begin promptly at 7 o'clock p.m., during mountain standard time and at 7 o'clock p.m., during mountain daylight time provided that: A. If the meeting date is a legal holiday, then the meeting shall be canceled. B. The town council may by resolution provide for a different time and place for holding regular meetings of the town council. CHAPTER PUBLIC MEETINGS, EXECUTIVE SESSIONS, RECORDS AND PUBLICATION PROCEDURE BUSINESS OF GOVERNING BODY CONDUCTED ONLY IN OPEN MEETING. See U.C.A and

15 TITLE ELECTIONS. CHAPTER CAMPAIGN FINANCE DISCLOSURE (1) As used in this Chapter: (a) "Reporting date" means ten days before a municipal general election, for a campaign finance statement required to be filed no later than seven days before a municipal general election; and the day of filing, for a campaign finance statement required to be filed no later than 30 days after a municipal primary or general election. (b) "Reporting limit" means $ (2) (a) (i) Each candidate for Vineyard Town municipal office who is not eliminated at a municipal primary election shall file with the Town Clerk a campaign finance statement: no later than seven days before the municipal general election; and no later than 30 days after the municipal general election. (ii) Each candidate for municipal office, who is eliminated at a municipal primary election shall file with the municipal clerk or recorder a campaign finance statement no later than 30 days after the municipal primary election. (b) (i) Each campaign finance statement under Subsection (2)(a) shall, except as provided in Subsection (2)(b)(ii): (A) report all of the candidate's and party s itemized and total: (I) campaign contributions, including in-kind and other nonmonetary contributions, as of the reporting date; and (II) campaign expenditures as of the reporting date; and (B) identify: (I) for each contribution that exceeds the reporting limit, the amount of the contribution and the name of the donor; (II) the aggregate total of all contributions that individually do not exceed the reporting limit; and (III) for each campaign expenditure, the amount of the expenditure and the name of the recipient of the expenditure; or (ii) report the total amount of all campaign contributions and expenditures if the candidate receives $500 or less in campaign contributions and spends $500 or less on the candidate's campaign. (3) The Town Clerk shall, at the time the candidate for municipal office files a declaration of candidacy and again 14 days before each municipal general election, notify the candidate in writing of: (a) the provisions of this chapter governing the disclosure of campaign contributions and expenditures; (b) the dates when the candidate's and the Party s campaign finance statement is required to be filed; and (c) the penalties that apply for failure to file a timely campaign finance statement, including the statutory provision that requires removal of the candidate's name from the ballot for failure to file

16 the required campaign finance statement when required. (4) Notwithstanding any provision of Title 63G, Chapter 2, Government Records Access and Management Act, the Town Clerk shall make each campaign finance statement filed by a candidate available for public inspection and copying no later than one business day after the statement is filed. (5) (a) If a candidate fails to file a campaign finance statement before the municipal general election by the deadline specified in Subsection (2)(a)(i)(A), the Town Clerk shall inform the appropriate election official who: (i) shall: (A) if practicable, remove the candidate's name from the ballot by blacking out the candidate's name before the ballots are delivered to voters; or (B) if removing the candidate's name from the ballot is not practicable, inform the voters by any practicable method that the candidate has been disqualified and that votes cast for the candidate will not be counted; and (ii) may not count any votes for that candidate. (b) Notwithstanding Subsection (5)(a), a candidate who files a campaign finance statement seven days before a municipal general election is not disqualified if: (i) the statement details accurately and completely the information required under Subsection (2)(b), except for inadvertent omissions or insignificant errors or inaccuracies; and (ii) the omissions, errors, or inaccuracies are corrected in an amended report or in the next scheduled report. (6) A campaign finance statement required under this ordinance is considered filed if it is received in the City Recorder's office by 5 p.m. on the date that is it due. (7)(a) A private party in interest may bring a civil action in district court to enforce the provisions of this ordinance. (b) In a civil action under Subsection (7)(a), the court may award costs and attorney's fees to the prevailing party.

17 TITLE COURTS. Reserved

18 TITLE FINANCE AND TAXATION. CHAPTER CHAPTER UNIFORM FISCAL PROCEDURES ACT. See Sections et. seq., Utah Code Annotated SALES AND USE TAX Title. This Chapter shall be known as the "Uniform Local Sales and Use Tax Chapter of the Vineyard Town Code." Purpose. (1) The Utah Legislature has authorized municipalities of the State of Utah to enact sales and use tax ordinances. (2) It is the purpose of this Chapter to levy and impose a local option sales and use tax, and to authorize and designate the Utah State Tax Commission as agent for the municipality to collect the tax and to conform with the requirements of the Uniform Local Sales and Use Tax Law of Utah, Chapter 9, Title 11 of the Utah Code Sales Tax. (1) (a) There is levied and there shall be collected and paid a tax on every retail sale of tangible personal property, services and meals made within the municipality at the rate of one percent (1%). An excise tax is hereby imposed on the storage, use, or other consumption in this municipality of tangible personal property from any retailer at the rate of one percent (1%) of the sales price of the property. (b) For the purpose of this Chapter, all retail sales shall be presumed to have been consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or the retailer's agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. If a retailer has no permanent place of business in the state, or has more than one (1) place of business, the place or places at which the retail sales are consummated shall be as determined under the rules and regulations prescribed and adopted by the State Tax Commission. Public utilities as defined by Title 54 of the Utah Code, shall not be obligated to determine the place or places within any county or municipality where public utilities services are rendered, but the place of sale or the sales tax revenues arising from such service allocable to the municipality shall be as determined by the State Tax Commission pursuant to an appropriate formula and other rules and regulations to be prescribed and adopted by it. (2) (a) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the Sales and Use Tax Act, all of the provisions of Chapter 12, Title 59, Utah Code, as amended, and in force and effect on the effective date of this Chapter, insofar as they relate to sales taxes, excepting Sections and , Utah Code, as amended, are hereby adopted and made a part of this Chapter as though fully set forth herein. (b) Wherever, and to the extent that in Chapter 12 of Title 59 of the Utah Code, the State of Utah is named or referred to as the taxing agency, the name

19 of this municipality shall be substituted therefore. Nothing in this Subsection (2)(b) shall be deemed to require substitution of the name of the municipality for the word "state" when that word is used as part of the Title of the State Tax Commission, or of the Constitution of Utah, nor shall the name of the municipality be substituted for that of the state in any section when the result of that substitution would require action to be taken by or against the municipality or any agency thereof, rather than by or against the State Tax Commission in performing the functions incident to the administration or operation of this Chapter. (c) If an annual license has been issued to a retailer under Section , Utah Code, as amended, an additional license shall not be required by reason of this Section. (d) There shall be excluded from the purchase price paid or charged by which the tax is measured: (i) The amount of any sales or use tax imposed by the State of Utah on a retailer or consumer; (ii) The gross receipts from the sale of or the cost of storage, use or other consumption of tangible personal property upon which a sales or use tax has become due by reason of the sale transaction to any other municipality or any county in the State of Utah, under the sales or use tax ordinance enacted by that county or municipality in accordance with the Sales and Use Tax Act Use Tax. (1) An excise tax is hereby imposed on the storage, use, or other consumption in this municipality of tangible personal property from any retailer on or after the operative date of this Chapter for storage, use or other consumption in the municipality at the rate of one percent (1%) of the sales price of the property. (2) (a) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the Uniform Local Sales and Use Tax Law of Utah, all of the provisions of Chapter 16, Title 59, Utah Code, as amended, applicable to use taxes, excepting the provisions of Sections and , Utah Code, as amended, and excepting for the amount of the tax levied therein, are hereby adopted and made a part of this Section as though fully set forth herein. (b) Wherever and to the extent that in Chapter 16 of Title 59, Utah Code, as amended, the State of Utah is named or referred to as the taxing agency, the name of Vineyard Town shall be substituted therefore. Nothing in this Subsection (2)(b) shall be deemed to require the substitution of the name of this municipality for the word "state" when that word is used as part of the title of the State Tax Commission, or of the Constitution of Utah, nor shall the name of the municipality be substituted for that of the State in any section when the results of that substitution would require action to be taken by or against the municipality or any agency thereof, rather than by or against the State Tax Commission in performing the functions incident to the administration or operation of this Chapter. (c) There shall be exempt from the tax due under this Section:

20 (i) The amount of any sales or use tax imposed by the State of Utah upon a retailer or consumer; (ii) The storage, use or other consumption of tangible personal property, the gross receipts from the sales of or the cost of which have been subject to sales or use tax under a sales or use tax ordinance enacted in accordance with the Uniform Local Sales and Use Tax Law of Utah by any other municipality and any county of the State Contract with State Tax Commission. Heretofore this municipality has entered into an agreement with the State Tax Commission to perform all functions incident to the administration or operation of the sales and use tax ordinance of the municipality. That contract is hereby confirmed and the Mayor is hereby authorized to enter into such supplementary agreement with the State Tax Commission as may be necessary to the continued administration and operation of the local sales and use tax ordinance of the municipality as reenacted by this Chapter. CHAPTER Revenue Taxes. RESERVED CHAPTER FRANCHISE TAX Requirement of Franchise. It shall be unlawful to install, construct, or maintain any wires, cables, poles, pipes or other equipment for the provision of public utility service in, on, under, or over any street, alley, sidewalk, parkway or other public place in the municipal limits of Vineyard Town without first having obtained a franchise for use of the public way from Vineyard Town Franchise Agreements. (1) Vineyard Town may, by written agreement, grant one or more nonexclusive franchises for use of public streets, public easements, and ways. Said agreements to take the form of both contract and uncodified municipal ordinance. (2) Whenever it is necessary for any person or company to obtain a franchise from Vineyard Town pursuant to Subsection (1) of this Section, or to obtain an extension or renewal thereof, the applicant shall furnish to the Town Recorder, for the use of the Town administration and Municipal Council, ten (10) copies of a proposed franchise agreement, resolution, or ordinance, and pay to the Town treasury a fee as shown on the Consolidated Fee Schedule adopted by the Municipal Council. (3) Unless the Municipal Council shall otherwise consent by resolution, each agreement granting a franchise shall include, but not be limited to, provisions relating to the following: (a) The term of the franchise; (b) The amount of any franchise fee or other fee(s) to be paid for use of the public streets and ways; (c) The rights and limitations on the use by the franchise of Town owned or controlled streets, easements or electrical poles; (d) Public, or governmental use, if any, of the franchised system either in an emergency or through the power of eminent domain;

21 (e) A description of the area or customers who are to be served by the franchisee, including obligations, if any, to expand service; and (f) An acknowledgment that the franchisee is and agrees to be subject to the provisions of Subsection (7) of this Section. (4) To facilitate the negotiation of franchise agreements, the Vineyard Municipal Council grants unto the Mayor and the Mayor's representatives the authority to negotiate the terms and conditions of franchise agreements with any applicant subject to final consent and approval by the Vineyard Municipal Council. (5) No franchise contract shall take effect until it has been approved by the Municipal Council. (6) Any franchise granted pursuant to this Section shall remain subject to the right of the Municipal Council to adopt, from time to time, regulations by ordinance relating to the following: (a) The commencement, interruption or discontinuation of customer service; (b) The quality of service received by customers; (c) Customer billing practices; and (d) The handling of customer complaints Assignment. (1) All franchises and grants of special privileges shall be deemed to be non-assignable without the express permission of the Municipal Council, whether or not such limitation is set forth in the body of a franchise agreement. (2) All applications or proposals for assignment of franchises must be in writing, and a copy thereof filed in the office of Town Recorder before any such assignment or transfer will be considered for approval by Vineyard Town. (3) Any attempt to assign or transfer a franchise without approval of the Town not made in accordance with provisions of this Chapter shall operate as a forfeiture of all rights under any franchise agreement Forfeiture of Rights. Any public utility or other person or entity currently supplying services through use of the public ways as set forth in Section (1) of this Section, not in possession of a franchise from Vineyard Town as of the date of this Chapter shall obtain a franchise no later than one (1) year after the passage of this Section or shall from that date henceforth forfeit any right or privilege to supply said services by use of the public property. No entity shall have standing to contest this provision in court of law, unless and until any franchise fee required under Section , Vineyard Town Code has and continues to be paid in full Franchise Tax Levied. (1) Subject to the provisions of this Chapter of the Vineyard Town Code and individually negotiated franchise agreements, there is hereby levied on all persons, businesses, public utilities and other entities using the public streets, alleys, sidewalks, parkways, poles, wires, cables or other equipment or public property of the Town of Vineyard, a franchise fee or tax equal to six percent (6%) of the gross revenue attributable to the sale and use of the services provided by such person, business, public utility, or other entity.

22 (2) Within forty-five (45) days after the end of each month in a calendar year, any business taxed hereunder shall file with the Town Treasurer a report of its gross revenue attributable to the sale and use of services specified hereunder rendered in competition with public utilities in the Town, together with a computation of the tax levied hereunder against such business. Coincidental with the filing of such report, the business shall pay to the Town Treasurer the amount of the tax due for the calendar month which is the subject of the said report. CHAPTER MUNICIPAL ENERGY SALES AND USE TAX Purpose. It is the intent of the Town of Vineyard, Utah to adopt the municipal energy sales and use tax, pursuant to, and in conformance with, Utah Code Ann et seq, "The Municipal Energy Sales and Use Tax Act." Definitions. "Consumer" means a person who acquires taxable energy for any use that is subject to the Municipal Energy Sales and Use Tax. "Contractual Franchise Fee" means: (a) a fee; (i) provided for in a franchise agreement; and (ii) that is consideration for the franchise agreement; or (b)(i) a fee similar to subsection (a); or (ii) any combination of subsections (a) or (b). "Delivered Value" means the fair market value of the taxable energy delivered for sale or use in the municipality and includes: a) the value of the energy itself; and (b) any transportation, freight, customer demand charges, service charges, or other costs typically incurred in providing taxable energy in usable form to each class of customer in the municipality, (c) "Delivered Value" does not include the amount of a tax paid under Part 1 or Part 2 of Chapter 12, Title 59 of the Utah Code Annotated. "Energy Supplier" means a person supplying taxable energy, except for persons supplying a de minimus amount of taxable energy, if such persons are excluded by rule promulgated by the State Tax Commission. "Franchise Agreement" means a franchise or an ordinance, contract, or agreement granting a franchise. "Franchise Tax" means: (a) a franchise tax (b) a tax similar to a franchise tax; or (c) any combination of Subsections (a) or (b). "Person" includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, Town, municipality, district, or other local governmental entity of the state, or any group or combination acting as a unit.

23 "Sale" means any transfer of title, exchange, or barter, conditional or otherwise, in any manner, of taxable energy for a consideration. It includes: (a) installment and credit sales; (b) any closed transaction constituting a sale; (c) any transaction under which right to acquire, use or consume taxable energy is granted under a lease or contract and the transfer would be taxable if an outright sale were made. "Storage" means any keeping or retention of taxable energy in this City/Town for any purpose except sale in the regular course of business. "Taxable Energy" means gas and electricity. "Use" means the exercise of any right or power over taxable energy incident to the ownership or the leasing of the taxable energy. (a) "Use" does not include the sale, display, demonstration, or trial of the taxable energy in the regular course of business and held for resale Municipal Energy Sales and Use Tax. There is hereby levied, subject to the provisions of this Chapter, a tax on every sale or use of taxable energy made within Vineyard Town, Utah equaling six percent (6%) of the delivered value of the taxable energy to the consumer. This tax shall be known as the Municipal Energy Sales and Use Tax. (1) The tax shall be calculated on the delivered value of the taxable energy to the consumer. (2) The tax shall be in addition to any sales or use tax on taxable energy imposed by Vineyard Town, Utah, authorized by Title 59, Chapter 12, Part 2 of the Utah Code Annotated, The Local Sales and Use Tax Act Exemptions from the Municipal Energy Sales and Use Tax. (1) No exemptions are granted from the Municipal Energy Sales and Use Tax except as expressly provided in Utah Code Ann (2)(b); notwithstanding an exemption granted by of the Utah Code. (2) The following are exempt from the Municipal Energy Sales and Use Tax, pursuant to Utah Code Ann (2)(b): (a) Sales and use of aviation fuel, motor fuel, and special fuels subject to taxation under Title 59, Chapter 13 of the Utah Code Annotated; (b) Sales and use of taxable energy that is exempt from taxation under federal law, the United States Constitution, or the Utah Constitution; (c) Sales and use of taxable energy purchased or stored for resale; (d) Sales or use of taxable energy to a person, if the primary use of the taxable energy is for use in compounding or producing taxable energy or a fuel subject to taxation under Title 59, Chapter 13 of the Utah Code Annotated; (e) Taxable energy brought into the state by a nonresident for the nonresident's own personal use or enjoyment while within the state, except taxable energy purchased for use in the state by a nonresident living or working in the state at the time of purchase; (f) The sale or use of taxable energy for any purpose other than as a fuel or energy; and, (g) The sale of taxable energy for use outside the boundaries of Vineyard Town, Utah.

24 (3) The sale, storage, use, or other consumption of taxable energy is exempt from the Municipal Energy Sales and Use Tax levied by this Chapter, provided: (a) The delivered value of the taxable energy has been subject to a municipal energy sales or use tax levied by another municipality within the state authorized by Title 59, Chapter 12, Part 3 of the Utah Code Annotated; and, (b) Vineyard Town, Utah, is paid the difference between the tax paid to the other municipality and the tax that would otherwise be due under this Chapter, if the tax due under this Chapter exceeds the tax paid to the other municipality No Effect Upon Existing Franchises -- Credit for Franchise Fees. (1) This Chapter shall not alter any existing franchise agreements between Vineyard Town, Utah and energy suppliers. (2) There is a credit against the tax due from any consumer in the amount of a contractual franchise fee paid if: (a) the energy supplier pays the contractual franchise fee to Vineyard Town, Utah, pursuant to a franchise agreement in effect on July 1, 1997; (b) the contractual franchise fee is passed through by the energy supplier to a consumer as a separately itemized charge; and (c) the energy supplier has accepted the franchise Tax Collection Contract with State Tax Commission. (1) On or before the effective date of this Chapter, the Town shall contract with the State Tax Commission to perform all functions incident to the administration and collection of the Municipal Energy Sales and Use Tax, in accordance with this Chapter. This contract may be a supplement to the existing contract with the Commission to administer and collect the Local Sales and Use Tax for Vineyard Town, Utah. The Mayor is hereby authorized to enter supplementary agreements with the State Tax Commission that may be necessary to the continued administration and operation of the Municipal Energy Sales and Use Tax Ordinance enacted by this Chapter. (2) An energy supplier shall pay the Municipal Energy Sales and Use Tax revenues collected from consumers directly to the Town monthly if: (a) the Town of Vineyard, Utah is the energy supplier; or (b) (i) the energy supplier estimates that the Municipal Energy Sales and Use Tax collected annually from its Utah consumers equals one million dollars ($1,000,000.00) or more, and (ii) the energy supplier collects the Municipal Energy Sales and Use Tax. (3) An energy supplier paying the Municipal Energy Sales and Use Tax directly to Vineyard Town, Utah, may deduct any contractual franchise fees collected by the energy supplier qualifying as a credit and remit the net tax less any amount the energy supplier retains as authorized by (4), Utah Code Annotated Incorporation of Part 1, Chapter 12, Title 59, Utah Code, Including Amendments. (1) (a) Except as herein provided, and except insofar as they are inconsistent with the provisions of Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act, as well as this Chapter, all of the provisions of Part 1, Chapter 12, Title 59 of the Utah Code Annotated 1953, as amended, and in force and effect on the

25 effective date of this Chapter, insofar as they relate to sales and use taxes, excepting Sections and thereof, and excepting for the amount of the sales and use taxes levied therein, are hereby adopted and made a part of this Chapter as if fully set forth herein. (b) Wherever, and to the extent that in Part 1, Chapter 12, Title 59, Utah Code Annotated 1953, as amended, the State of Utah is named or referred to as the "taxing agency," the name of Vineyard Town, Utah, shall be substituted, insofar as is necessary for the purposes of that part, as well as Part 3, Chapter 1, Title 10, Utah Code Annotated 1953, as amended. Nothing in this Subparagraph (b) shall be deemed to require substitution of the name Vineyard Town, Utah for the word "State" when that word is used as part of the title of the State Tax Commission, or of the Constitution of Utah, nor shall the name of the Vineyard Town, Utah be substituted for that of the State in any section when the result of such a substitution would require action to be taken by or against the Vineyard Town, Utah or any agency thereof, rather than by or against the State Tax Commission in performing the functions incident to the administration or operation of this Chapter. (c) Any amendments made to Part 1, Chapter 12, Title 59, Utah Code Annotated 1953, as amended, which would be applicable to Vineyard Town, Utah for the purposes of carrying out this Chapter are hereby incorporated herein by reference and shall be effective upon the date that they are effective as a Utah statute No Additional License to Collect the Municipal Energy Sales and Use Tax Required -- No Additional License or Reporting Requirements. No additional license to collect or report the Municipal Energy Sales and Use Tax levied by this Chapter is required, provided the energy supplier collecting the tax has a license issued under Section , Utah Code Annotated. CHAPTER MUNICIPAL TELECOMMUNICATIONS LICENSE TAX Definitions. As used in this Chapter: "Commission" means the Utah State Tax Commission. Subject to Subsections (a) and (b), "customer" means the person who is obligated under a contract with a telecommunications provider to pay for telecommunications service received under the contract. (a) "Customer" means: (i) the person who is obligated under a contract with a telecommunications provider to pay for telecommunications service received under the contract; or (ii) if the end user is not the person described in Subsection (2)(b)(i), the end user of telecommunications service. (b) "Customer" does not include a reseller: (i) of telecommunications service; or (ii) for mobile telecommunications service, of a serving carrier under an agreement to serve the customer outside the telecommunications provider's licensed service area. "End user" means the person who uses a telecommunications service.